1.audit 审计 E)DdiB'R
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2.attestation 鉴证 m646|G5
3.credibility 可信赖程度 f^@`[MJj1C
4.audit of financial statements 财务报表审计 M;V
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5.agreed-upon procedures 执行商定程序 D642}VD
6.high levels of assurance 高水平保证 rj&
7.compilation 编制 GJ edW
8.reliability 可靠性 `VCU`Y
9.relevance 相关性 5M4mFC6
10.professional skepticism 职业谨慎 h7c8K)ntnf
11.objectivity 客观性 IT5AB?bxH
12. professional competence 专业胜任能力 2s_shY<=}L
13.Senior/CPA-in-charge 项目经理 |#q 5#@,
14.audit engagement letter 业务约定书 ,'?%z>RZm
15.recurring audit 连续审计 *|h-iA+9
16.the client 委托人 >Ip>x!wi
17.change CPA 更换注册会计师 |FGt
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18.the existing CPA 现任注册会计师 9!zUv:;
19.the successor CPA 后任注册会计师 ^B8%Re%
20.the preceding CPA前任注册会计师 r+-KrO'
21.issue the audit report 出具审计报告 pRe, B'&
22.expert 专家 &2C6q04b
23.the board of directors 董事会 /bv`_>
24.knowledge of the entity‘ s business 了解被审计单位情况 pV]m6!y&
25.assess material misstatement risks评估重大错报风险 C2NJrg4(
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 4SIi<cS0
27.a general knowledge of —— 初步了解―――的情况 +e+hIMur
28.a more knowledge of—— 进一步了解的情况 rT9<_<
29.the prior year‘s working papers 以前年度工作底稿 h?5$-#q~
30.minutes of meeting 会议纪要 %p6"Sg*
31.business risks 经营风险 ^=D=fX"8%
32.appropriateness 适当性 g
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33.accounting estimate 会计估计 R
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34.management representations 管理层声明 7Gd)=Q{uur
35.going concern assumption 持续经营假设 o_ka'|
36.audit plan 审计计划 Ve#VGlI
37.significant audit areas 重点审计领域 ~n9BN'@x
38.error 错误 0l#gS;
39.fraud舞弊 Bh$hgf.C
40.modified or additional procedures 修改或追加审计程序 %
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41.misappropriation of assets 侵占资产 z6 2gF|Uj
42.transactions without substance 虚假交易 WW82=2rJ9
43.unusual pressures 异常压力 0(\ybppx
44.the suspected noncompliance 涉嫌存在违法行为 .q$HL t
45.materialiy 重要性 8gwJ%"-K
46.exceed the materiality level 超过重要性水平 xtMN<4#E
47.approach the materiality level 接近重要性水平 fx(^}e
48.an acceptably low level 可接受水平 Se7NF@>9_
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 #D~atgR
50.misstatements or omissions 错报或漏报 k0~mK7k
51.aggregate 总计 :bFCnV`Q
52.subsequent events 期后事项 T8+A`z=tSb
53.adjust the financial statements 调整财务报表 58)`1p\c'
54.perform additional audit procedures 实施追加的审计程序 ~Fp,nE-B
55.audit risk 审计风险 5m{!Rrb
56.detection risk 检查风险 |!:ImX@
57.inappropriate audit opinion 不适当的审计意见 ,4wVQ(,?cd
58.material misstatement 重大的错报 T;K,.a8bU
59.tolerable misstatement 可容忍错报 }mQ7N&cC
60.the acceptable level of detection risk 可接受的检查风险